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The Green Book Standards for Internal Control in the Federal Government, known as the "Green Book," sets the standards for an effective internal control system for federal agencies.

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About the Green Book

Internal control helps an entity run its operations efficiently and effectively, report reliable information about its operations, and comply with applicable laws and regulations. Standards for Internal Control in the Federal Government, known as the "Green Book," sets the standards for an effective internal control system for federal agencies.

View the Current Green Book

On September 10, 2014 GAO issued its revision of Standards for Internal Control in the Federal Government.

Proposed Revisions to the Green Book

Since the Green Book was last revised in 2014, events such as pandemics and cyberattacks have highlighted the challenges management faces when addressing risks related to fraud, improper payments, information security, and the implementation of new or substantially changed programs, including emergency assistance programs. This proposed revision provides additional requirements, application guidance, and resources for addressing these risk areas when designing, implementing, and operating an effective internal control system. Other changes are made to continue harmonization with the Committee of Sponsoring Organizations of the Treadway Commission's (COSO) Internal Control - Integrated Framework and make other modifications to clarify the intent of the requirements. Updates emphasize prioritizing preventive control activities and highlight management's responsibility for internal control at all levels and within all functions in the entity's organizational structure, such as program and financial managers.

Green Book revisions undergo an extensive, deliberative process, including public comments and input from the Green Book Advisory Council. GAO considers all comments and input in finalizing revisions to the standards.

GAO is seeking public comment on the exposure draft of the Green Book 2024 revision. To assist you in developing your comments, specific issues are presented in enclosure II of the exposure draft. We encourage you to comment on these issues and any additional issues that you note. The draft will be available from June 27, 2024 until August 26, 2024. Please send your comment letters to, no later than August 26, 2024.

View the 2024 Exposure Draft

Legislative Authority

Federal Managers' Financial Integrity Act (FMFIA) requires that federal agency executives periodically review and annually report on the agency's internal control systems. FMFIA requires the Comptroller General to prescribe internal controls standards. These internal control standards, first issued in 1983, present the internal control standards for federal agencies for both program and financial management.

State, Local, and Nonprofit Applicability

The Green Book may also be adopted by state, local, and quasi-governmental entities, as well as nonprofit organizations, as a framework for an internal control system.

Advisory Council

The Comptroller General of the United States established the Green Book Advisory Council to provide input and recommendations for revisions to the Green Book. The council includes those knowledgeable in internal control drawn from:

  • federal, state, and local government;
  • the private sector; and
  • academia.

Advisory council members serve 2-year terms and may be reappointed by the Comptroller General.

Advisory Council Members, 2023-2025

Dr. Audrey A. Gramling, ChairProfessor of AccountingOklahoma State University
Dr. Brett M. BakerInspector GeneralNational Archives and Records Administration
Matthew BohdanPrincipalPlante Moran, PLLC
Sheila ConleyDeputy Assistant Secretary and Deputy CFO (Retired)U.S. Department of Health and Human Services
Douglas CotnoirState ControllerState of Maine
Kayla FutchManaging DirectorKPMG LLP
MelaJo K. KubackiAssistant CFO for Financial ManagementU.S. Department of Housing and Urban Development
Allison C. LernerInspector GeneralNational Science Foundation
Sonia MontanoAudit ManagerCity and County of Denver
Edward J. MurrayPrincipal Deputy Assistant Secretary for Management and Deputy CFOU.S. Department of Veterans Affairs
Sherrill F. NormanAuditor GeneralState of Florida
Dr. Douglas F. PrawittBoard Member
Director and Professor of Accountancy
Brigham Young University
Margaret Vo SchausChief Financial OfficerNational Aeronautics and Space Administration
Tammy Whitcomb HullInspector GeneralU.S. Postal Service


Related Guidance

Managers and auditors may use the Green Book in conjunction with professional guidance issued by GAO and other authoritative bodies.

  • Internal Control Management and Evaluation Tool, GAO-01-1008G, August 2001
  • Committee of Sponsoring Organizations of the Treadway Commission, Internal Control - Integrated Framework, May 2013

GAO Contacts

For technical or practice questions regarding the Green Book please call (202) 512-9535 or e-mail

Looking to purchase a print copy of the Green Book?
Printed copies of the Green Book will only be available from the U.S. Government Bookstore at the Government Printing Office.